BAHUUDDESHAIYA NAGLA IMARTI KISAN SEWA SAHKARI SAMITI LIMITED,NAGLA IMARTI, ROORKEE vs. ADDITIONAL JOINTDEPUTYASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSING OFFICER

आदेश /O R D E R

PER C.N. PRASAD, J.M.

Similarly for the AY 2016-17 the appeal of the assessee was dismissed summarily on the ground that the appeal is delayed by 177 days based on the AO’s verification that the assessment order was e-mail to advocatetax45@gmail.com. Even as per the AO’s verification the assessment order is not served on the assessee but was sent to the mail address of the consultant. In any case the Ld. CIT(A) should have provided the opportunities to the assessee to explain the delay, it appears that the order was passed ex parte without providing adequate opportunity to the assessee. Thus, in the interest of justice, we restore these two appeals to the file of the Ld. CIT(Appeals) who shall decide the issues on merits after providing adequate opportunity of being heard to the assessee. The assessee may explain the delay if any in filing the appeal before the Ld. CIT(Appeals) by filing the petition for condonation of delay.

With these observations these two appeals are restored to the file of the Ld. CIT(Appeals) for deciding afresh.